Else Refining and Recycling Ltd v Revenue and Customs Commissioners

Core Citations

CITES

• MA (Somalia) and Others v Secretary of State for the Home Department
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Edwards (Inspector of Taxes) v Bairstow

[See more]

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Procter & Gamble UK v HM Revenue and Customs
• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• Cooke v Secretary of State for Social Security

REPORTED OPINION OF in

• [2014] BVC 503

This document cites

• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• Procter & Gamble UK v HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Cooke v Secretary of State for Social Security
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Else Refining and Recycling Ltd
• Commissioners of Customs and Excise v Simply Travel Ltd
• Tribunals and Inquiries Act 1992
• Tribunals, Courts and Enforcement Act 2007
• MA (Somalia) and Others v Secretary of State for the Home Department
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• I/S Fini H v Skatteministeriet.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).